The tariff classification of an aluminum case from China

N082238 November 27, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000 Darcy Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburb, IN 46112 RE: The tariff classification of an aluminum case from China Dear Ms. Dyer: In your letter dated October 27, 2009, you requested a tariff classification ruling. Your sample will be returned. The sample you refer to as the “Road Runner Effects Pedalboard” case is constructed of solid aluminum. It is a form of a briefcase and is designed to provide storage, protection, organization and portability to special effects pedals used by professional musicians. The interior underside of the case’s lid is covered with foam to keep the pedals secured during transport. The interior bottom of the case has self-adhesive hook-and-loop tape for the mounting of the pedals. The case has aluminum edges and chrome-plated corners for durability. The case secures with two metal latches and has a top carrying handle. It measures approximately 24.5” (W) x 16.5” (H) x 6” (D). The applicable subheading for the case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division